entertainers paying tax in Japan

by **angelwa** on Sat Jul 04, 2009 2:03 pm

My daughter is working in Japan for 13 months. She left England on the 23 Feb and returns 26 march 2010. Will she pay tax in the UK as well as Japan? If she sends money to her uk bank will it be liable for tax even though tax has been paid in japan?
This is her first real tax year as she was at performing arts college before this and the tax form for 2008 -2009 has us bemused. Any help would be appreciated. Thanks

by **angelwa** on Sat Jul 04, 2009 3:19 pm

Should she have applied for non- residency and is it too late? She works for Universal Studios Japan. :roll:

by **RAL** on Sat Jul 04, 2009 5:11 pm

angelwa wrote:My daughter is working in Japan for 13 months. She left England on the 23 Feb and returns 26 march 2010.

Yes as she is not away for complete tax year, hence liable to uk tax in both tax year i.e. 23/2/200 to 05/04/09 and 06/04/09 to 05/04/10. She would be non residence for tax year if she returns after 05/05/2010 and she will not be subject to uk tax for tax year 2009/2010.

by **angelwa** on Sat Jul 04, 2009 5:18 pm

But won't the 90 day rule apply? She won't have been resident in uk for more than 90 days 2009 - 2010 tax year.

by **guya** on Sat Jul 04, 2009 9:03 pm

The 90 days rule described in HMRC 6 is not relevant as she has not broken residence under UK domestic rules.

by **RAL** on Sat Jul 04, 2009 9:23 pm

angelwa wrote:But won't the 90 day rule apply? She won't have been resident in uk for more than 90 days 2009 - 2010 tax year.

"91 days" is calcualated on average visit to uk after leaving. Here your daughter is still resident as far as tax concern. She will be subject to uk tax on foreign income however, she will get tax relief for tax paid in Japan. You need to have read on DTA between UK and Japan.

I read your other post you question my comment about your daughet being subject uk tax. Here is HMRC booklet on Residenc, Non Residence and Domicile. http://www.hmrc.gov.uk/cnr/hmrc6.pdf. The paragrph 8.5 applies to you. HMRC published this new booklet as there are new rules for long term residence charge.

by **angelwa** on Sat Jul 04, 2009 9:53 pm

Neither of these links work so Will have to contact tax office directly. O111nly want to do the right thing - hard to start out having to deal with independent Tax returns complicated with foreighn countries. There must be some real help somewhere all these government documents are difficult to understand for the layperson. HELP!

by **RAL** on Sat Jul 04, 2009 10:07 pm

The link works as "dot" was added to finish the sentence.

Try following one.

http://www.hmrc.gov.uk/cnr/hmrc6.pdf

If it does not work go to www.hmrc.gov.uk and type HMRC6 in search box and it will be the first one in seach result.

We tried to help you give as much information as we can. The other option would be to see an accountant or tax advisor face to face.